{"id":2781,"date":"2018-11-01T13:00:08","date_gmt":"2018-11-01T13:00:08","guid":{"rendered":"http:\/\/itatonline.org\/digest\/ocean-agro-india-ltd-v-dcit-2018-172-itd-157-ahd-trib-2\/"},"modified":"2018-11-01T13:00:08","modified_gmt":"2018-11-01T13:00:08","slug":"ocean-agro-india-ltd-v-dcit-2018-172-itd-157-ahd-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ocean-agro-india-ltd-v-dcit-2018-172-itd-157-ahd-trib-2\/","title":{"rendered":"Ocean Agro (India) Ltd.  v. DCIT  (2018) 172 ITD 157 (Ahd)   (Trib.)"},"content":{"rendered":"<p>Payment\u00a0 of\u00a0 Rs. 20000\/ made as per direction of Inspector of Legal Metrology\u00a0 as compensation\/damages to avoid any future litigation\u00a0 is held to be\u00a0allowable as business expenditure. \u00a0( AY.2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.37(1): Business expenditure  &#8211; Payment  of  Rs. 20000\/ made as per direction of Inspector of Legal Metrology  as compensation\/damages to avoid any future litigation \u2013 Allowable as business expenditure.<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2781","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-IR","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2781","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=2781"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2781\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2781"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2781"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2781"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}